# 23 Pa.C.S. § 4307: State income tax intercept

> Pennsylvania · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_PA_T23_C43_S4307

## Section

- **Citation:** 23 Pa.C.S. § 4307
- **Heading:** State income tax intercept
- **Jurisdiction:** Pennsylvania
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** PA Code / Title 23 / Chapter 43 / Section 4307

## Text

The department shall have the authority to implement a State income tax refund intercept program pursuant to section 466(a)(3) of the Social Security Act (Public Law 74-271, 42 U.S.C. § 666(a)(3)) when, in the judgment of the department, it is cost effective to do so. (Dec. 16, 1997, P.L.549, No.58, eff. Jan. 1, 1998) 1997 Amendment. Act 58 of 1997 was suspended by Pennsylvania Rule of Civil Procedure No. 1910.50(3), as amended May 31, 2000, insofar as it is inconsistent with Rule No. 1910.20 relating to the availability of remedies for collection of past due and overdue support.

## Nearby sections

- [23 Pa.C.S. § 4301 Scope of chapter.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T23_C43_S4301.md)
- [23 Pa.C.S. § 4302 Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T23_C43_S4302.md)
- [23 Pa.C.S. § 4303 Information to consumer reporting agency.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T23_C43_S4303.md)
- [23 Pa.C.S. § 4304 Cooperation of Commonwealth agencies (Repealed).](https://www.frixlaw.com/law-library/statutes/STATE_PA_T23_C43_S4304.md)
- [23 Pa.C.S. § 4304.1 Cooperation of government and nongovernment agencies.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T23_C43_S4304.1.md)
- [23 Pa.C.S. § 4305 General administration of support matters.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T23_C43_S4305.md)
- [23 Pa.C.S. § 4306 Duties of Title IV-D attorney.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T23_C43_S4306.md)
- [23 Pa.C.S. § 4307 State income tax intercept.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T23_C43_S4307.md)
- [23 Pa.C.S. § 4308 Lottery winnings intercept.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T23_C43_S4308.md)
- [23 Pa.C.S. § 4308.1 Collection of overdue support from monetary awards.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T23_C43_S4308.1.md)
- [23 Pa.C.S. § 4309 Publication of delinquent support obligors.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T23_C43_S4309.md)
- [23 Pa.C.S. § 4321 Liability for support.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T23_C43_S4321.md)
- [23 Pa.C.S. § 4322 Support guideline.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T23_C43_S4322.md)
- [23 Pa.C.S. § 4323 Support of emancipated child.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T23_C43_S4323.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_PA_T23_C43_S4307. Check the current official text before relying on it. Not legal advice.